/* ==========================================================================
   Harness Tax — folha de estilo única
   Princípios: legibilidade editorial, hierarquia clara, zero dependências.
   ========================================================================== */

/* ---------- tokens ---------- */
:root{
  --ink:#111820;
  --ink-2:#3b4854;
  --ink-3:#5a6671;
  --paper:#f7f5f0;
  --card:#ffffff;
  --line:#e2ddd2;
  --line-soft:#eeeae1;
  --accent:#0f6f5c;
  --accent-2:#0b5546;
  --accent-soft:#e6f1ed;
  --gold:#a8802a;
  --gold-soft:#f7efdc;
  --danger:#a8321f;
  --danger-soft:#fbece9;
  --blue:#2b5a8c;
  --blue-soft:#eaf1f8;
  --radius:12px;
  --radius-sm:8px;
  --shadow:0 1px 2px rgba(17,24,32,.05), 0 8px 24px -18px rgba(17,24,32,.35);
  --shadow-lg:0 2px 4px rgba(17,24,32,.06), 0 24px 60px -32px rgba(17,24,32,.4);
  --sidebar-w:262px;
  --serif:"Iowan Old Style","Palatino Linotype",Palatino,"Book Antiqua",Georgia,serif;
  --sans:system-ui,-apple-system,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;
  --mono:ui-monospace,SFMono-Regular,"SF Mono",Menlo,Consolas,monospace;
}

*,*::before,*::after{box-sizing:border-box}
[hidden]{display:none !important}
html{-webkit-text-size-adjust:100%}
body{
  margin:0;background:var(--paper);color:var(--ink);
  font-family:var(--sans);font-size:16px;line-height:1.6;
  -webkit-font-smoothing:antialiased;
}
h1,h2,h3,h4{font-family:var(--serif);font-weight:600;line-height:1.2;letter-spacing:-.01em;margin:0}
h1{font-size:clamp(1.9rem,3.4vw,2.7rem)}
h2{font-size:clamp(1.35rem,2.2vw,1.7rem)}
h3{font-size:1.12rem}
p{margin:0 0 .9em}
a{color:var(--accent-2);text-decoration-thickness:1px;text-underline-offset:2px}
a:hover{color:var(--accent)}
ul,ol{margin:0 0 1em;padding-left:1.25em}
li{margin:.25em 0}
strong{font-weight:650}
code{font-family:var(--mono);font-size:.88em;background:#f0ede6;padding:.1em .35em;border-radius:4px}
hr{border:0;border-top:1px solid var(--line);margin:2rem 0}
.muted{color:var(--ink-3)}
.small{font-size:.86rem}
.center{text-align:center}
.nowrap{white-space:nowrap}
.skip{position:absolute;left:-9999px}
.skip:focus{left:1rem;top:1rem;z-index:99;background:#fff;padding:.6rem 1rem;border-radius:8px}

/* ---------- layout ---------- */
.app{display:flex;min-height:100vh}

.sidebar{
  width:var(--sidebar-w);flex:0 0 var(--sidebar-w);
  background:#fff;border-right:1px solid var(--line);
  display:flex;flex-direction:column;gap:1rem;
  padding:1.15rem .85rem 1rem;position:sticky;top:0;height:100vh;overflow-y:auto;
  z-index:40;
}
.brand-link{display:flex;gap:.65rem;align-items:center;text-decoration:none;color:inherit;padding:.25rem .3rem}
.brand-mark{
  width:36px;height:36px;flex:0 0 36px;border-radius:10px;background:var(--accent);
  color:#fff;display:grid;place-items:center;font-family:var(--serif);font-size:1.25rem;font-weight:700;
  box-shadow:inset 0 -2px 0 rgba(0,0,0,.18);
}
.brand-text{display:flex;flex-direction:column;line-height:1.15}
.brand-text strong{font-family:var(--serif);font-size:1.06rem;letter-spacing:.01em}
.brand-text small{color:var(--ink-3);font-size:.685rem;text-transform:uppercase;letter-spacing:.08em}

.status-chip{
  display:flex;align-items:center;gap:.5rem;margin:0 .3rem;
  background:var(--accent-soft);border:1px solid #cde3db;color:var(--accent-2);
  font-size:.765rem;font-weight:600;padding:.42rem .6rem;border-radius:999px;line-height:1.25;
}
.status-chip .dot{width:7px;height:7px;border-radius:50%;background:var(--accent);flex:0 0 7px;box-shadow:0 0 0 3px rgba(15,111,92,.18)}

.nav{display:flex;flex-direction:column;gap:.1rem;flex:1}
.nav-group{
  font-size:.705rem;text-transform:uppercase;letter-spacing:.11em;color:var(--ink-3);
  margin:1rem .55rem .3rem;font-weight:700;
}
.nav a{
  display:flex;align-items:center;gap:.6rem;
  padding:.44rem .6rem;border-radius:8px;
  color:var(--ink-2);text-decoration:none;font-size:.885rem;font-weight:500;
  transition:background .12s ease,color .12s ease;
}
.nav a .ico{width:1.05rem;text-align:center;color:var(--ink-3);font-size:.9rem}
.nav a:hover{background:#f4f1ea;color:var(--ink)}
.nav a.ativo{background:var(--accent);color:#fff;font-weight:600;box-shadow:var(--shadow)}
.nav a.ativo .ico{color:#b9ded3}

.sidebar-foot{border-top:1px solid var(--line-soft);padding-top:.85rem}
.update-box{display:flex;flex-direction:column;gap:.15rem;padding:0 .55rem;font-size:.78rem;color:var(--ink-3)}
.update-box .lbl{text-transform:uppercase;letter-spacing:.08em;font-size:.64rem;font-weight:700}
.update-box strong{color:var(--ink);font-size:.84rem}
.linkish{
  background:none;border:0;padding:.35rem 0;margin-top:.35rem;cursor:pointer;
  color:var(--accent-2);font:inherit;font-size:.8rem;text-align:left;text-decoration:underline;
  min-height:32px;
}

.main{flex:1;min-width:0;display:flex;flex-direction:column}

.topbar{
  position:sticky;top:0;z-index:30;
  display:flex;align-items:center;gap:1rem;
  padding:.72rem clamp(1rem,3vw,2.4rem);
  background:rgba(247,245,240,.86);backdrop-filter:blur(8px);
  border-bottom:1px solid var(--line);
}
.burger{display:none;background:#fff;border:1px solid var(--line);border-radius:8px;padding:.35rem .6rem;font-size:1rem;cursor:pointer}
.crumbs{font-size:.82rem;color:var(--ink-3);flex:1;min-width:0;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}
.crumbs strong{color:var(--ink);font-weight:600}
.topbar-actions{display:flex;gap:.5rem}

#conteudo{padding:clamp(1.2rem,3vw,2.4rem) clamp(1rem,3vw,2.4rem) 3rem;max-width:1180px;width:100%;margin:0 auto;outline:none}

.foot{
  border-top:1px solid var(--line);padding:1.5rem clamp(1rem,3vw,2.4rem);
  max-width:1180px;margin:0 auto;width:100%;font-size:.78rem;color:var(--ink-3);
}
.foot p:last-child{margin-bottom:0}

/* ---------- page header ---------- */
.page-head{margin-bottom:1.6rem}
.eyebrow{
  display:inline-flex;align-items:center;gap:.4rem;
  font-size:.7rem;text-transform:uppercase;letter-spacing:.12em;font-weight:750;
  color:var(--accent-2);margin-bottom:.5rem;
}
.eyebrow::before{content:"";width:18px;height:2px;background:var(--accent);display:inline-block}
.lede{font-size:1.02rem;color:var(--ink-2);max-width:74ch;margin-top:.6rem}

/* ---------- buttons ---------- */
.btn{
  display:inline-flex;align-items:center;justify-content:center;gap:.45rem;
  font:inherit;font-size:.86rem;font-weight:600;line-height:1;
  padding:.6rem .95rem;border-radius:9px;border:1px solid transparent;
  background:var(--accent);color:#fff;cursor:pointer;text-decoration:none;
  transition:transform .08s ease, background .15s ease, box-shadow .15s ease;
}
.btn:hover{background:var(--accent-2);color:#fff}
.btn:active{transform:translateY(1px)}
.btn-ghost{background:#fff;border-color:var(--line);color:var(--ink-2)}
.btn-ghost:hover{background:#f4f1ea;color:var(--ink)}
.btn-gold{background:var(--gold);color:#fff}
.btn-gold:hover{background:#8e6a1e;color:#fff}
.btn-sm{padding:.45rem .7rem;font-size:.78rem;border-radius:7px;min-height:32px}
.btn:disabled{opacity:.5;cursor:not-allowed}
kbd{
  font-family:var(--mono);font-size:.7rem;background:#fff;border:1px solid var(--line);
  border-bottom-width:2px;border-radius:4px;padding:.05em .35em;color:var(--ink-3);
}

/* ---------- cards & grids ---------- */
.card{
  background:var(--card);border:1px solid var(--line);border-radius:var(--radius);
  padding:1.15rem 1.25rem;box-shadow:var(--shadow);
}
.card.tight{padding:.85rem 1rem}
.card-h{display:flex;align-items:flex-start;justify-content:space-between;gap:1rem;margin-bottom:.6rem}
.card h3{margin:0}
.grid{display:grid;gap:1rem}
.g2{grid-template-columns:repeat(auto-fit,minmax(280px,1fr))}
.g3{grid-template-columns:repeat(auto-fit,minmax(220px,1fr))}
.g4{grid-template-columns:repeat(auto-fit,minmax(170px,1fr))}
.section{margin:2.4rem 0}
.section:first-child{margin-top:0}
.section-head{display:flex;align-items:baseline;justify-content:space-between;gap:1rem;margin-bottom:1rem;flex-wrap:wrap}

/* stat tiles */
.stat{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:1rem 1.1rem;box-shadow:var(--shadow)}
.stat .k{font-size:.7rem;text-transform:uppercase;letter-spacing:.09em;color:var(--ink-3);font-weight:700}
.stat .v{font-family:var(--serif);font-size:1.85rem;line-height:1.15;margin:.2rem 0 .15rem;color:var(--ink)}
.stat .d{font-size:.79rem;color:var(--ink-3)}
.stat.accent{background:linear-gradient(160deg,#0f6f5c,#0b5546);color:#fff;border-color:#0b5546}
.stat.accent .k{color:#a9d3c8}.stat.accent .v{color:#fff}.stat.accent .d{color:#cfe6df}

/* ---------- badges ---------- */
.badge{
  display:inline-flex;align-items:center;gap:.3rem;
  font-size:.71rem;font-weight:700;letter-spacing:.02em;
  padding:.2rem .5rem;border-radius:999px;line-height:1.4;white-space:nowrap;
  background:#f0ede6;color:var(--ink-2);border:1px solid var(--line);
}
.badge.ok{background:var(--accent-soft);color:var(--accent-2);border-color:#cde3db}
.badge.warn{background:var(--gold-soft);color:#7c5c14;border-color:#ecdcb2}
.badge.giro{background:var(--blue-soft);color:#1f4670;border-color:#cddcec}
.badge.off{background:#f2f1ee;color:var(--ink-3)}
.badge.danger{background:var(--danger-soft);color:var(--danger);border-color:#f2ccc3}
.chip{
  display:inline-block;font-size:.75rem;padding:.15rem .55rem;border-radius:6px;
  background:#fff;border:1px solid var(--line);color:var(--ink-2);margin:.1rem .2rem .1rem 0;
}

/* ---------- callouts ---------- */
.callout{
  border-left:3px solid var(--accent);background:var(--accent-soft);
  padding:.8rem 1rem;border-radius:0 var(--radius-sm) var(--radius-sm) 0;margin:1rem 0;font-size:.9rem;
}
.callout.warn{border-color:var(--gold);background:var(--gold-soft)}
.callout.danger{border-color:var(--danger);background:var(--danger-soft)}
.callout.lei{border-color:var(--blue);background:var(--blue-soft)}
.callout p:last-child{margin-bottom:0}
.callout .t{font-weight:750;font-size:.8rem;text-transform:uppercase;letter-spacing:.06em;margin-bottom:.3rem;display:block}
.callout.lei .t{color:var(--blue)}
.callout.warn .t{color:#7c5c14}
.callout.danger .t{color:var(--danger)}

/* ---------- tables ---------- */
.table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:var(--radius);background:#fff;box-shadow:var(--shadow)}
table{width:100%;border-collapse:collapse;font-size:.875rem}
caption{caption-side:top;text-align:left;padding:.7rem 1rem .1rem;font-size:.78rem;color:var(--ink-3)}
th,td{padding:.6rem .8rem;text-align:left;border-bottom:1px solid var(--line-soft);vertical-align:top}
thead th{
  background:#faf8f3;font-size:.72rem;text-transform:uppercase;letter-spacing:.07em;
  color:var(--ink-3);font-weight:750;border-bottom:1px solid var(--line);white-space:nowrap;
}
tbody tr:last-child td{border-bottom:0}
tbody tr:hover{background:#fbfaf6}
td.num,th.num{text-align:right;font-variant-numeric:tabular-nums}
tfoot td{background:#faf8f3;font-weight:700;border-top:2px solid var(--line)}

/* ---------- timeline ---------- */
.timeline{position:relative;margin:1.5rem 0 0;padding-left:0}
.tl-base{position:relative;height:6px;background:linear-gradient(90deg,#e6e2d8,#d8d2c4);border-radius:999px;margin:0 0 0;overflow:hidden}
.tl-fill{height:100%;background:linear-gradient(90deg,var(--accent),#159c80);border-radius:999px;width:0;transition:width .8s cubic-bezier(.2,.8,.2,1)}
.tl-marks{display:flex;justify-content:space-between;margin:-.55rem 0 1.4rem;position:relative}
.tl-marks .m{display:flex;flex-direction:column;align-items:center;gap:.35rem;flex:1;cursor:pointer;background:none;border:0;padding:0;font:inherit}
.tl-marks .m .ponto{
  width:13px;height:13px;border-radius:50%;background:#fff;border:2px solid #c3bcac;
  transition:.2s;box-shadow:0 0 0 3px rgba(255,255,255,.9);
}
.tl-marks .m.passado .ponto{background:var(--accent);border-color:var(--accent)}
.tl-marks .m.futuro .ponto{background:#fff;border-color:#c3bcac}
.tl-marks .m.ativo .ponto{transform:scale(1.35);box-shadow:0 0 0 5px rgba(15,111,92,.16)}
.tl-marks .m .ano{font-family:var(--serif);font-size:.92rem;font-weight:650;color:var(--ink)}
.tl-marks .m .ano small{display:block;font-family:var(--sans);font-size:.62rem;color:var(--ink-3);text-transform:uppercase;letter-spacing:.05em;font-weight:700}

.ano-card{display:none}
.ano-card.ativo{display:block;animation:fade .25s ease}
@keyframes fade{from{opacity:0;transform:translateY(4px)}to{opacity:1;transform:none}}

.ano-head{display:flex;gap:1rem;align-items:center;flex-wrap:wrap;margin-bottom:.9rem}
.ano-num{font-family:var(--serif);font-size:2.6rem;line-height:1;color:var(--accent)}
.ano-title{font-size:1.05rem;font-weight:650;color:var(--ink)}
.ano-sub{font-size:.85rem;color:var(--ink-3)}

/* ---------- forms ---------- */
.field{display:flex;flex-direction:column;gap:.3rem;margin-bottom:.9rem}
.field > label,.lbl-sm{
  font-size:.74rem;font-weight:750;text-transform:uppercase;letter-spacing:.07em;color:var(--ink-3);
}
input[type="text"],input[type="number"],input[type="search"],select,textarea{
  font:inherit;font-size:.92rem;color:var(--ink);background:#fff;
  border:1px solid var(--line);border-radius:9px;padding:.55rem .7rem;
  width:100%;min-width:0;max-width:100%;
  transition:border-color .15s,box-shadow .15s;
}
select{text-overflow:ellipsis}
input:focus,select:focus,textarea:focus{
  outline:none;border-color:var(--accent);box-shadow:0 0 0 3px rgba(15,111,92,.14);
}
.hint{font-size:.76rem;color:var(--ink-3)}

.segmented{display:flex;flex-wrap:wrap;gap:.35rem;background:#f2efe8;padding:.25rem;border-radius:10px;border:1px solid var(--line-soft)}
.segmented label{position:relative;margin:0}
.segmented input{position:absolute;opacity:0;inset:0;cursor:pointer}
.segmented span{
  display:block;padding:.4rem .7rem;border-radius:7px;font-size:.82rem;font-weight:600;
  color:var(--ink-2);cursor:pointer;transition:.12s;user-select:none;
}
.segmented input:checked + span{background:#fff;color:var(--accent-2);box-shadow:var(--shadow)}
.segmented input:focus-visible + span{outline:2px solid var(--accent);outline-offset:1px}

.switch{display:flex;align-items:center;gap:.55rem;font-size:.87rem;color:var(--ink-2);margin:.4rem 0}
.switch input,input[type="checkbox"],input[type="radio"]{width:auto;min-width:16px;min-height:16px;accent-color:var(--accent)}

/* ---------- resultado da calculadora ---------- */
.calc-grid{display:grid;grid-template-columns:minmax(320px,420px) 1fr;gap:1.3rem;align-items:start}
.calc-grid > *,.grid > *{min-width:0}
@media (max-width:960px){.calc-grid{grid-template-columns:1fr}}

.res-card{
  background:#fff;border:1px solid var(--line);border-radius:var(--radius);overflow:hidden;box-shadow:var(--shadow);
}
.res-head{
  padding:.95rem 1.15rem;background:linear-gradient(150deg,#12312a,#0f6f5c);color:#fff;
  display:flex;justify-content:space-between;align-items:center;gap:1rem;flex-wrap:wrap;
}
.res-head .t{font-size:.72rem;text-transform:uppercase;letter-spacing:.1em;color:#b9ded3;font-weight:700}
.res-head .v{font-family:var(--serif);font-size:1.9rem;line-height:1.1}
.res-body{padding:.4rem 0}
.linha{
  display:grid;grid-template-columns:1fr auto;gap:1rem;align-items:baseline;
  padding:.55rem 1.15rem;border-bottom:1px dashed var(--line-soft);font-size:.88rem;
}
.linha:last-child{border-bottom:0}
.linha .rot{color:var(--ink-2)}
.linha .rot small{display:block;color:var(--ink-3);font-size:.74rem}
.linha .val{font-variant-numeric:tabular-nums;font-weight:650;white-space:nowrap}
.linha.total{border-top:2px solid var(--line);border-bottom:0;background:#faf8f3;font-size:1rem}
.linha.total .rot{font-weight:700;color:var(--ink)}
.linha.total .val{font-size:1.15rem;color:var(--accent-2)}
.linha.sub{background:#fcfbf8}
.linha.neg .val{color:var(--danger)}
.linha.pos .val{color:var(--accent-2)}

.barra{height:10px;border-radius:999px;overflow:hidden;display:flex;background:#eceade;margin:.2rem 0 .1rem}
.barra i{display:block;height:100%}
.legenda{display:flex;gap:1rem;flex-wrap:wrap;font-size:.75rem;color:var(--ink-3);margin-top:.4rem}
.legenda span{display:flex;align-items:center;gap:.35rem}
.legenda b{width:9px;height:9px;border-radius:2px;display:inline-block}

.memoria{margin-top:1rem;font-size:.84rem}
.memoria summary{
  cursor:pointer;font-weight:700;color:var(--accent-2);padding:.5rem 0;
  font-size:.84rem;letter-spacing:.01em;
}
.memoria[open] summary{margin-bottom:.4rem}
.memoria ol{padding-left:1.2rem;color:var(--ink-2)}
.memoria li{margin:.35rem 0}
.memoria .base{color:var(--ink-3);font-size:.78rem}

/* ---------- tabs ---------- */
.tabs{display:flex;gap:.25rem;border-bottom:1px solid var(--line);margin-bottom:1.2rem;overflow-x:auto}
.tabs button{
  background:none;border:0;border-bottom:2px solid transparent;padding:.6rem .85rem;
  font:inherit;font-size:.87rem;font-weight:600;color:var(--ink-3);cursor:pointer;white-space:nowrap;
}
.tabs button:hover{color:var(--ink)}
.tabs button.ativo{color:var(--accent-2);border-bottom-color:var(--accent)}
.tab-panel{display:none}
.tab-panel.ativo{display:block;animation:fade .2s ease}

/* ---------- accordion ---------- */
details.acc{
  background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:.15rem 1.1rem;
  margin-bottom:.6rem;box-shadow:var(--shadow);
}
details.acc summary{
  cursor:pointer;padding:.8rem 0;font-weight:650;font-size:.93rem;list-style:none;
  display:flex;justify-content:space-between;align-items:center;gap:1rem;
}
details.acc summary::-webkit-details-marker{display:none}
details.acc summary::after{content:"+";font-weight:400;color:var(--ink-3);font-size:1.2rem;line-height:1}
details.acc[open] summary::after{content:"–"}
details.acc > div{padding-bottom:.9rem;font-size:.9rem;color:var(--ink-2)}

/* ---------- glossary / search ---------- */
.gloss-item{border-bottom:1px solid var(--line-soft);padding:.85rem 0}
.gloss-item:last-child{border-bottom:0}
.gloss-item dt{font-weight:700;font-size:.95rem;margin-bottom:.15rem;display:flex;gap:.5rem;align-items:baseline;flex-wrap:wrap}
.gloss-item dd{margin:0;font-size:.88rem;color:var(--ink-2)}

.search-overlay{position:fixed;inset:0;background:rgba(17,24,32,.45);backdrop-filter:blur(3px);z-index:100;display:flex;justify-content:center;padding-top:12vh}
.search-box{background:#fff;border-radius:14px;width:min(640px,92vw);max-height:70vh;display:flex;flex-direction:column;overflow:hidden;box-shadow:var(--shadow-lg)}
.search-box input{border:0;border-bottom:1px solid var(--line);border-radius:0;padding:1rem 1.2rem;font-size:1rem}
.search-box input:focus{box-shadow:none}
.search-results{overflow-y:auto;padding:.4rem}
.search-results a{display:block;padding:.6rem .8rem;border-radius:8px;text-decoration:none;color:var(--ink-2)}
.search-results a:hover,.search-results a.sel{background:var(--accent-soft);color:var(--ink)}
.search-results a b{display:block;font-size:.88rem;color:var(--ink)}
.search-results a span{font-size:.76rem;color:var(--ink-3)}
.search-results .vazio{padding:1.2rem;color:var(--ink-3);font-size:.87rem;text-align:center}

/* ---------- toast ---------- */
.toast{
  position:fixed;bottom:1.4rem;left:50%;transform:translateX(-50%);
  background:var(--ink);color:#fff;padding:.65rem 1.1rem;border-radius:10px;font-size:.85rem;
  z-index:120;box-shadow:var(--shadow-lg);animation:fade .2s ease;
}

/* ---------- misc ---------- */
.kv{display:grid;grid-template-columns:auto 1fr;gap:.35rem 1rem;font-size:.88rem}
.kv dt{color:var(--ink-3);font-weight:600}
.kv dd{margin:0}
.pill-row{display:flex;gap:.4rem;flex-wrap:wrap;margin:.5rem 0}
.quote{
  border-left:3px solid var(--line);padding-left:1rem;color:var(--ink-2);
  font-family:var(--serif);font-size:1.02rem;font-style:italic;
}
.two-col{columns:2;column-gap:2rem}
@media (max-width:760px){.two-col{columns:1}}

/* ---------- responsive ---------- */
@media (max-width:920px){
  .sidebar{
    position:fixed;left:0;top:0;bottom:0;transform:translateX(-100%);
    transition:transform .22s ease;box-shadow:var(--shadow-lg);
  }
  .sidebar.aberta{transform:none}
  .burger{display:inline-block}
  .app{display:block}
}

/* ---------- print ---------- */
@media print{
  :root{--paper:#fff}
  body{background:#fff;font-size:11pt}
  .sidebar,.topbar,.search-overlay,.toast,.btn,#btn-print,.no-print{display:none !important}
  #conteudo{max-width:none;padding:0}
  .card,.table-wrap,.res-card,details.acc{box-shadow:none;break-inside:avoid}
  .tab-panel{display:block !important}
  .ano-card{display:block !important}
  a{color:inherit;text-decoration:none}
  .foot{border-top:1px solid #ccc}
  h1{font-size:20pt}
}